Revenue and Customs Commissioners v National Exhibition Centre Ltd

Value added tax – Exemptions. The Court of Justice of the European Union ruled that art 13B(d)(3) of the Sixth Council Directive (EEC) 77/388 meant that the VAT exemption provided in respect of transactions concerning payments and transfers did not apply to a service described as 'processing of payment by debit or credit card' carried out by a taxable person where an individual bought, via that provider, a ticket sold in the name and on behalf of another entity which that individual paid for by debit or credit card.

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